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V0904-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

The increase in deductible expenses due to geographic mobility requires proof of change of residence and prior unemployment

A query is made regarding whether a worker who temporarily relocated to Valladolid can apply the geographic mobility reduction in her Personal Income Tax (IRPF). The DGT indicates that to apply this increase in expenses, the change of habitual residence must be proven, the position must require said relocation, and the taxpayer must have been unemployed and registered with the employment office prior to accepting the job.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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